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2001 (7) TMI 112 - HC - Income TaxExtract: .......iew that section 71 permits set-off. To clarify the matter, the provision in section 23 which was causing the confusion has already been omitted by the 1984 amendment. No other point has been raised. In view of the above, the reference is answered in favour of the assessee and against the Revenue. In the circumstances, we make no order as to costs.
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